Corporate, Excise, and Insurance Tax Technical Bulletins

The Corporate, Excise, and Insurance Tax Bulletins are published for the purpose of presenting the administrative interpretation and application of the North Carolina corporate income and franchise tax law. The Bulletins supplement the information in the Administrative Rules but do not supersede the Administrative Rules. The bulletins also cover the following taxes: License Tax, Excise Tax, and Insurance Premium Tax.

Anyone using this publication should be alert for changes that may result from legislative action, court decisions, Attorney General Opinions, or from rules adopted or amended under the Administrative Procedures Act, Chapter 150B of the General Statutes.

2008 Technical Bulletins Supplement

2007-2008 Technical Bulletins

2006 Technical Bulletins Supplement

2005-2006 Technical Bulletins

2004 Technical Bulletins Supplement

2003-2004 Technical Bulletins

2001-2002 Technical Bulletins

1999-2000 Technical Bulletin